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L'Adoption Des Outils De Contrôle De Gestion Dans Les Cabinets D'Expertise Comptable

Author

Listed:
  • Assane Ndao

    (ESP - École Supérieure Polytechnique de Dakar - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal])

  • Emmanuelle Cargnello-Charles

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

Management control tools were first developed in industrial enterprises. Today, the growth of service activities such as accounting firms raises the problem of the instrumentation of management control in this very specific sector. The objective of this paper is to study the factors explaining a low adoption of management control tools in accounting firms. The study was conducted in two firms large and eight small firms.

Suggested Citation

  • Assane Ndao & Emmanuelle Cargnello-Charles, 2015. "L'Adoption Des Outils De Contrôle De Gestion Dans Les Cabinets D'Expertise Comptable," Post-Print hal-01188832, HAL.
    • Handle: RePEc:hal:journl:hal-01188832
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188832
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    Cited by:

    1. Кокорева Мария Сергеевна & Степанова Анастасия Николаевна, 2012. "Financial architecture and corporate performance: evidence from Russia," Journal of Corporate Finance Research Корпоративные финансы, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», issue 2 (22), pages 34-44.

    More about this item

    Keywords

    adoption; management control; professional organization; contrôle de gestion; organisation professionnelle;
    All these keywords.

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